OR.  lOTg 


Duke  University  Libraries 

(Circular. 
Conf  Pam  l2mo  #147 


Office  of  Commissioner  of  Taxes,  j 
lSURT  Department,      >•  ' 

'Richmond,  July  28,  1868.  J 
It  having  become?  manifest  that  the  time  al- 
lowed by  the  Tax  Act,  within  which  persons  un- 
der section  5  we:  e  require  1  to  re  j'lster  and  pay 
taxes  due,  was  insufficient,  the  s-vme  was  ex- 
ion  of  i  be  I'th  July,  130.3,  to 
the  Istol  August  following. 

It  is  now  apparent  that- further  extension  will 
be  required,  and  in  accordance  with  the  power.- 
by  section  35  of  the  Assessment  Act,  and 
with  the  authority  of  the  Secretary  of 
the  Treasury,  the  following  regulations 
tablished  for  the  Government  and  guidance  oi 
all  Tax  officers: 

1.  In  lieu  of  Article  10  of  the  Instructions  of 
the  15th  ,  immediately  after  he  i-  qu  il- 
ified  and  prepared  to  make  the  registry  and  re- 

ie  taxe.i due, each  District.  Collector^*?  is 
directed  to  give  public  notice  requiring 
ons  mentioned  in  the  5th  section  of  the 
Tax  Act  of  April  24, 1863,  and  set  forth  in  arti- 
if  sud  Instruction-),  to  attend  at  such 
places  as  ho  may  appoint,  and  within  the  time 
he  shall  prescri  je— which  time  shall  not  t  xceed 
in  days  from  the 
date  of  such  public  nolic&r-or  at  the  time  of  be- 
ginning business,  and  register,  in  the  form  pre- 
scribed by  ihe  Commissioner  of  Taxes  a  true 
account  of  the  name  and  residence  of  each  pei  - 
son,  firm  o:  corporation  engiged  or  inter- 
ested in  the. business,  with  a  statement  of  the 
time  for  which,  and  the  plice  and  manner  i:: 
which,  the  same  is. to  be  conducted,  and  such 
other  facts  a  u  may  be  requisite  to  ascer; 
amouoi  of  tax  upon  such  busine-s  for  the  past 
or  future,  according*  to  the  provisions  of  said 
Act.  A  like  extension  is  a-so  granted'  for  the 
execution  of  the  duties  required  in  Art'cles  11  • 
and  la  of  said  Instructions,  the  returns  and  pi}  - 
ment?,  nevertheless  to  have  relation  to  the  Is: 
of  July  preceding. 

2.  In  cases  when  it  is  foimd  impracticable  to 
perform  the  duties  required  in  Articles  24  and 
27  respectively,  on  or  before  the  1st  of  Septem- 
tember  and  the  1st  of  November  next,  the  peri- 
od of  extension  allowed  in  each  case  by  the  Re- 
gulation of  July  6th,  18G3,  the  officers  will  pro- 
ceed to  perform  them  as  soon  thereafter  as  pos- 
sible, and  report  the  cause  of  delay  to  the  Com- 
missioner of  Taxes. 

'     THOMPSON  ALLAN, 
Commissioner  of  Taxes. 
Approved  :  -' 

C.  0.  MEMMINGBR,. 
Secretary  of  the  Treasury. 


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